-10.87% is the change from 138 to 123
Calculation steps:
[( 123 - 138 ) ÷ 138] x 100 = -10.87%
Formula
Percentage change = [(123 - 138) / 138] x 100
Subtract the new number by the original number
123 - 138 = -15
-15 ÷ 138 = -0.10869565217391304
-0.10869565217391304 x 100 = -10.87%